Birk, Michael
German court rules on taxation of interim gains following acquisition of investment fund shares / by Michael Birk .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author looks at a German court decision about the proper qualification of interim gains that are recorded when a taxpayer acquires capital investments during a fund's fiscal year.
FONDOS DE INVERSION
BENEFICIOS
IMPUESTOS
ALEMANIA
JURISPRUDENCIA
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 473-479
German court rules on taxation of interim gains following acquisition of investment fund shares / by Michael Birk .-- , 2021
Disponible también en formato electrónico.
Resumen.
In this article, the author looks at a German court decision about the proper qualification of interim gains that are recorded when a taxpayer acquires capital investments during a fund's fiscal year.
FONDOS DE INVERSION
BENEFICIOS
IMPUESTOS
ALEMANIA
JURISPRUDENCIA
Tax Notes International 1048-3306v. 101, n. 4, January 25 2021, p. 473-479